Law:

Section:

(a) Customs Act (IV of 1969)-------S.19---Sales Tax Act (VII of 1990), S.3---Constitution of Pakistan (1973), Art. l99---Notification No. SRO 506(1)/94, dated 9-6-1994 [as amended by Notification No. SRO 384(1)/96, dated 13-6-1996]--­Constitutional petition---Exemption from customs duty and sales tax--­Wrong mention of Notification--Effect---Customs Authorities denied benefit of exemption Notification to the importer, on account of mis-description of Notification---Validity---Where a person was otherwise found entitled to the benefit of the Notification same could not be refused to him merely on account of wrong mention of the Notification---Goods in question were exempted from customs duty partly and the sales tax wholly, when the same were imported--Authorities were directed by High Court to allow the importer the benefit of Notification No. SRO 506(1)/94, dated, 9-6-1994 and Notification No. SRO 384(1)/96, dated 13-6-1996 accordingly. Gatron (Industries) Limited v. Government of Pakistan and others 1999 SCMR 1072 fol. (b) Customs Act (IV of 1969)--- ----S.19---Exemption from customs duty---Locus standi---Goods were imported by another party and the exemption was claimed by some other party---Validity---Where name of the importer was changed with the consent of the Federal Government and bill of entry was filed by another party, such other party had a right to claim the exemption in circumstances. (c) Sales Tax Act (VII of 1990)--- ----S.3---Sales tax. recovery of---Doctrine of 'promissory estoppel' and 'vested right'---When not applicable---Where the importer had taken decisive steps and opened the letters of credit before the withdrawal of exemption, the importer could not be asked to pay sales tax on the theory of "promissory estoppel" and "doctrine of vested rights". Alsamrez Enterprises v. Government of Pakistan and others 1986 SCMR 1917 ref. JUDGMENT The petitioner is a manufacturer of incandescent lamps, bulbs and tube-lights and imported plant and machinery for the manufacture of bulbs and tube-lights to be installed at the factory premises situated at Sheikhupura Road. On arrival of machinery in Pakistan the petitioner company filed five bills of…

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